The compIiance of MSME taxpayers registered with KPP Pratama TegaI is an interesting concern during the Covid-19 pandemic. This study examines the effect of tax incentive variabIes, tax sociaIization, and account representative supervision mainIy during the Covid-19 pandemic. This research is quantitative by using research instrument in the form of a questionnaire with Likert scaIe measurement. Hypothesis tested by muItipIe Iinear regression anaIysis. The resuIts showed that there was an

MSME activities (Micro, Small and Medium Enterprises) are dominated by human labor or labor-intensive, which means that the absorption of labor is very high in the MSME sector. Batik Sekarniti is a small industry engaged in the production of traditional batik. PKM activities carried out online and offline went well and smoothly. The face-to-face meeting aims to conduct a pre-survey of the condition of MSMEs so as to help plan PKM activities. The core of the activity is mentoring and training which is held online using Google Meet media. The participants of the activity were 30 people consisting of two owners and 28 employees of the Batik Sekarniti UMKM located in Temanggal, Wijimulyo, Nanggulan, Kulon Progo, DI. Yogyakarta. The results of the activity show that there is potential for UMKM Batik Sekarniti to increase production capacity, namely in the process of batik writing.

Technological advances and intense business competition require MSME actors to be able to take advantage of technology in managing their business, one of which is by applying digital accounting. The factors that will be analyzed in this study use the Technology-Organization-Environment (TOE) Framework. The study was conducted on MSME actors in Tegal City with a sampling technique in the form of purposive sampling. The research was obtained in the form of primary data with a collection technique through a questionnaire with a total of 96 MSME actors as respondents. The data that has been collected was analyzed using WarpPLS 7.0. The results show that relative advantage, compatibility, owner commitment, competitive pressure, and government support have a significant effect on the application of digital accounting, and the application of digital accounting has a significant effect on the performance of MSMEs. Meanwhile, organizational readiness has no significant effect on the application of digital accounting. The results of this study are expected to be used by the government as consideration for policy-making related to the development of a digital financial ecosystem for MSMEs in the City and Regency of Tegal.

Micro, Small, and Medium Enterprises (MSMEs) is a sector that gives a significant amount of economic improvement during pandemic era. "The government empowered MSMEs with developing the concept of the signature product on every city in Indonesia. one of Indonesia's top signature products is batik which originates from Pekalongan that has great potential in batik businesses and now they have grown economically. The increased transactions because of the technology utilization is also an opportunity for business to optimize their financial reporting in order to obtain higher equity." Through simplification of Small and Medium Entity Financial Accounting Standards that were published by IAI, this study aims to identify several factors on the implementations of the standards. Educations, Motivations, owners' Perceptions of Business, and Socialization Accounting Standard were tested for their level of influence on the Implementation of MSMEs Accounting Standards. "The results showed that the owner's Education and Motivation did not have a positive effect on the implementations of MSMEs Accounting Standards so they were not the factors in the implementations of MSMEs Accounting Standards." While the owner's Perceptions of Business and the Socialization Accounting Standard have a positive effect on the implementations of MSMEs Accounting Standards so that both of them are the factors in the implementations of MSMEs Accounting Standards of Batik Pekalongan Business.

AbstrakTujuan – Penelitian ini bertujuan untuk menganalisis penyebab risiko pemborosan sumber daya dan biaya produksi pada PT Daiwabo Garment Indonesia untuk selanjutnya melakukan identifikasi strategi rencana produksi agregat yang dapat menghasilkan optimalisasi sumber daya dan efisiensi biaya.Metode Penelitian – Penelitian ini bersifat kualitatif dengan pendekatan studi kasus pada perencanaan produksi PT Daiwabo Garment Indonesia. Parameter-parameter yang dibutuhkan dalam penyusunan sistem perencanaan produksi agregat di antaranya yaitu jumlah permintaan dari pelanggan, jumlah tenaga kerja, tingkat persediaan, serta kapasitas produksi reguler dan lembur. Masing-masing parameter dapat mempengaruhi perencanaan jangka menengah dalam mengestimasikan biaya produksi. Rencana agregat disusun dengan meramalkan jumlah permintaan dengan model deret waktu yang digunakan sebagai dasar optimalisasi sumber daya. Strategi perencanaan agregat terpilih ialah strategi yang memperkirakan biaya produksi terendah dalam memenuhi permintaan pelanggan.Temuan – Hasil penelitian mengungkapkan bahwa perencanaan produksi perusahaan masih menimbulkan risiko pemborosan biaya sedangkan perencanaan agregat dengan strategi chase memperkirakan biaya produksi yang lebih rendah serta fisibel untuk diterapkan perusahaan. Rencana agregat dengan strategi chase menghasilkan efisiensi biaya sebesar Rp12.338.718.876 dalam memenuhi permintaan tahun 2018. Penelitian ini juga memuat rencana produksi agregat tahun 2019 yang memperkirakan biaya sebesar Rp205.657.400.950 untuk memenuhi ramalan permintaan sejumlah 9.363.140 unit. Total biaya tersebut merupakan akumulasi dari biaya yang timbul dari produksi reguler, produksi lembur, penyimpanan persediaan, serta upah tenaga kerja, penyimpanan persediaan, termasuk biaya dalam memvariasikan jumlah tenaga kerja yang dibutuhkan. Fleksibilitas kebijakan perusahaan dalam menyesuaikan ukuran tenaga kerja diperlukan untuk menerapkan strategi chase dalam perencanaan agregat.Orisinalitas – Penelitian studi kasus pada PT Daiwabo Garment Indonesia menginisiasi perencanaan produksi agregat yang dapat menjadi alat bagi manajemen untuk melakukan penyesuaian sumber daya dan kapasitas produksi dalam menghadapi fluktuasi jumlah permintaan pesanan. Hal ini menjadi semakin penting ketika perusahaan melakukan produksinya berdasarkan sistem pesanan yang sekaligus berkewajiban mematuhi peraturan sebagai penyelenggara kawasan berikat.